Abstract: Based on matrix method and theory of partial differentiation, structural coefficient calculation equations for regenerative system of coal-fired power units were proposed under constant output conditions, with which the coefficient σ_i of structural bonds and coefficient β_i of external bonds were calculated and analyzed throughout the regenerative system of an N-1000 unit. Results show that above coefficients can reflect the impact of local exergy loss and input exergy of all heaters on overall exergy loss and input exergy of the whole regenerative system, which therefore may serve as a reference for design optimization of coal-fired power units through improvements on local systems.